CLEUREN CONCEPTS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CLEUREN CONCEPTS
Largest movements
- Tangible fixed assets -€25,339
down €25,339 (-13.2%), from €192,276 to €166,937
- Cash +€23,800
up €23,800 (+104%), from €22,796 to €46,596
mainly Net result for the year (+€34,033) and Depreciation (+€33,156)
- Reserves +€34,033
up €34,033 (+25.8%), from €131,935 to €165,969
- Debts after one year -€16,786
down €16,786 (-30.5%), from €55,006 to €38,220
- Tax, wage and social debts -€11,283
down €11,283 (-34.7%), from €32,514 to €21,232
- Other debts -€4,765
down €4,765 (-8.1%), from €59,057 to €54,291
- Current portion of long-term debt -€3,207
down €3,207 (-16.0%), from €19,993 to €16,786
- Taxes -€9,379
down €9,379 (-77.8%), from €12,056 to €2,677
- Gross operating margin +€9,306
up €9,306 (+14.5%), from €64,031 to €73,337
- Depreciation +€5,599
up €5,599 (+20.3%), from €27,557 to €33,156
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €306,041 | €301,683 | -€4,358 | -1.4% |
| Fixed assets | 21/28 | €192,276 | €166,937 | -€25,339 | -13.2% |
| Tangible fixed assets | 22/27 | €192,276 | €166,937 | -€25,339 | -13.2% |
| Land and buildings | 22 | €96,014 | €83,754 | -€12,260 | -12.8% |
| Plant, machinery and equipment | 23 | €42,570 | €40,698 | -€1,871 | -4.4% |
| Furniture and vehicles | 24 | €53,693 | €42,485 | -€11,209 | -20.9% |
| Current assets | 29/58 | €113,765 | €134,746 | +€20,981 | +18.4% |
| Stocks and contracts in progress | 3 | €74,000 | €74,000 | = | 0.0% |
| Stocks | 30/36 | €74,000 | €74,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,969 | €14,150 | -€2,819 | -16.6% |
| Trade receivables | 40 | €16,754 | €13,696 | -€3,058 | -18.2% |
| Other amounts receivable | 41 | €215 | €454 | +€239 | +111% |
| Cash at bank and in hand | 54/58 | €22,796 | €46,596 | +€23,800 | +104% |
| Total equity and liabilities | 10/49 | €306,041 | €301,683 | -€4,358 | -1.4% |
| Equity | 10/15 | €136,935 | €170,969 | +€34,033 | +24.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €131,935 | €165,969 | +€34,033 | +25.8% |
| Distributable reserves | 133 | €131,935 | €165,969 | +€34,033 | +25.8% |
| Amounts payable | 17/49 | €169,106 | €130,715 | -€38,391 | -22.7% |
| Amounts payable after more than one year | 17 | €55,006 | €38,220 | -€16,786 | -30.5% |
| Financial debts | 170/4 | €55,006 | €38,220 | -€16,786 | -30.5% |
| Amounts payable within one year | 42/48 | €114,099 | €92,494 | -€21,605 | -18.9% |
| Current portion of amounts payable after more than one year | 42 | €19,993 | €16,786 | -€3,207 | -16.0% |
| Financial debts | 43 | €32 | €28 | -€4 | -13.4% |
| Credit institutions | 430/8 | €32 | €28 | -€4 | -13.4% |
| Trade debts | 44 | €2,504 | €158 | -€2,346 | -93.7% |
| Suppliers | 440/4 | €2,504 | €158 | -€2,346 | -93.7% |
| Taxes, remuneration and social security | 45 | €32,514 | €21,232 | -€11,283 | -34.7% |
| Taxes | 450/3 | €32,514 | €21,232 | -€11,283 | -34.7% |
| Other amounts payable | 47/48 | €59,057 | €54,291 | -€4,765 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,557 | €33,156 | +€5,599 | +20.3% |
| Other operating charges | 640/8 | €1,682 | €962 | -€719 | -42.8% |
| Gross operating margin | 9900 | €64,031 | €73,337 | +€9,306 | +14.5% |
| Operating profit (loss) | 9901 | €34,792 | €39,218 | +€4,426 | +12.7% |
| Financial income | 75/76B | €36 | €11 | -€25 | -70.1% |
| Recurring financial income | 75 | €36 | €11 | -€25 | -70.1% |
| Non-recurring financial income | 76B | €36 | - | -€36 | |
| Financial charges | 65/66B | €2,232 | €2,519 | +€287 | +12.9% |
| Recurring financial charges | 65 | €2,232 | €2,519 | +€287 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €32,597 | €36,710 | +€4,113 | +12.6% |
| Income taxes | 67/77 | €12,056 | €2,677 | -€9,379 | -77.8% |
| Profit (loss) for the period | 9904 | €20,541 | €34,033 | +€13,492 | +65.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,541 | €34,033 | +€13,492 | +65.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.